EVOLUTION OF DIRECT TAXATION IN ROMANIA. TAX REGULATIONS AND COSTS

Nicoleta Mihaila ()
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Nicoleta Mihaila: “Victor Slavescu” Centre of Financial and Monetary Research, Romanian Academy, Romania

Contemporary Economy Journal, 2019, vol. 4, issue 4, 174-183

Abstract: In this paper we present the main tax measures regarding the profit tax and the income tax that were implemented during the period 2005-2017 and we try to identify the share of direct taxes (income and profit taxes) in the total costs for the population and for the companies, as well as the amount allocated by National Agency for Fiscal Administration (NAFA) to administer these direct taxes. In order to achieve these objectives, we use a descriptive methodology, as well as an analysis based on the balance sheet, the documents needed being the Consolidated General Budget of the Ministry of Finance, the NAFA Expenditure Balance, Financial State (Centre for Financial and Monetary Research ”Victor Slavescu”, 2017, ”Financial Indicators of the population"), as well as tax legislation in Romania.

Keywords: direct taxes; direct tax regulations; direct tax costs for companies and population; administration costs (search for similar items in EconPapers)
JEL-codes: H25 H31 H32 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:brc:brccej:v:4:y:2019:i:4:p:174-183

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